La Autoridad Aduanera se refiere a la normativa aplicable a la mercanc\u00eda que no supera los umbrales fijados en el art\u00edculo 3 del Decreto 2218 de 2017, as\u00ed:<\/p>\n
\u201cEn consecuencia, cuando el numeral 40 del art\u00edculo 69 del Decreto Ley 920 de 2023 se refiere a la \u201cmercanc\u00eda de que trata el art\u00edculo 3\u00b0 del Decreto n\u00famero 2218 de 2017 o aquel que lo sustituya, modifique o adicione\u201d, debe entenderse que se hace alusi\u00f3n a las mercanc\u00edas importadas cuyo precio FOB declarado sea inferior o igual al umbral que se determina en esta \u00faltima disposici\u00f3n.<\/em><\/p>\n As\u00ed, hay lugar a colegir que la causal de aprehensi\u00f3n y decomiso de mercanc\u00edas consagrada en el mencionado numeral 40 no es aplicable cuando el precio FOB declarado de la mercanc\u00eda supera los referidos umbrales, aunque sea importada por una persona distinta al consignatario que aparece en el documento de transporte o documento de transporte multimodal con el que ingres\u00f3 a zona franca.<\/em><\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n 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